Regarding IMS Mandatory from 1st July 2026
This query is : Resolved
02 July 2026
Dear Sir,
Please share notification no about IMS mandatory from 1st July 2026.
Regards
Nitin Khaire
Please share notification no about IMS mandatory from 1st July 2026.
Regards
Nitin Khaire
02 July 2026
IMS became mandatory for all regular GSTR-3B filers from 1 April 2026; composition taxpayers are exempt.
Inaction = deemed acceptance — an unreviewed invoice flows into your GSTR-2B as available ITC automatically.
Section 38 of the CGST Act, substituted by Notification 16/2025-CT (17 Sep 2025), now ties ITC to accepted IMS records.
The absolute locking of the ITC section in Form GSTR-3B from the July 2026 tax period is covered under GSTN Advisory No. 666. This enforces that Table 4 (ITC) is strictly auto-populated from GSTR-2B, which itself is completely formed based on your active choices (Accept/Reject/Pending) within the IMS.
Inaction = deemed acceptance — an unreviewed invoice flows into your GSTR-2B as available ITC automatically.
Section 38 of the CGST Act, substituted by Notification 16/2025-CT (17 Sep 2025), now ties ITC to accepted IMS records.
The absolute locking of the ITC section in Form GSTR-3B from the July 2026 tax period is covered under GSTN Advisory No. 666. This enforces that Table 4 (ITC) is strictly auto-populated from GSTR-2B, which itself is completely formed based on your active choices (Accept/Reject/Pending) within the IMS.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Showing Gift from relative in ITR for this year
- ITR selection for salaries and capital gain less than L
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Soyabean hsn code and gst rate
- Treatment of Pension ?annuity returns on PMVY
- NON- SUBMISSION OF LLP FORM 3
- Last year TDS Claim
- Regarding IMS Mandatory from 1st July 2026
- Free lancer income
- What is provisional receipt number for generation of form 16A
- BIS Certificates
- RNOR Status but Investments more than Income
- Scrutiny assessments u/s 143(2) for AY 25-26
- GSTR-4 Annual Return ! Pending Returns for F.Y. 20-21 to 22-23
- Share accounting-->fifo - capital gain - period as per fifo?
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
